It said that the applicant’s rights can only be crystallised by approaching the court and only thereafter on the basis of the decision before the civil court necessary mutation entry can be made.Referring to its earlier decisions, the top court said that mutation of property in revenue records neither creates nor extinguishes title to the property nor has it any presumptive value on title.Such entries are relevant only for the purpose of collecting land revenue, it said.Entries in the revenue records or jamabandi have only fiscal purpose, i.e., payment of land revenue, and no ownership is conferred on the basis of such entries.


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